TaxTMI 
TaxTMI 
Manipur Goods and Services Tax (Second Amendment) Act, 2025
X X X X Extracts X X X X
X X X X Extracts X X X X
....Year of the Republic of India as follows:- Short title and commencement 1. (1) This Act may be called the Manipur Goods and Services Tax (Second Amendment) Act, 2025. (2) Save as otherwise provided in this Act, sections 2 to 5, 7 to 13 and 15 shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. Amendment of section 2. 2. In the Manipur Goods and Services Tax Act, 2017 (Manipur Act 3 of 2017.) (hereinafter referred to as the principal Act), in section 2,- (a) in clause (61), after the word and figure "section 9", the words, brackets and figures "of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act,....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f section 12. 3. In section 12 of the principal Act,- (a) sub-section (4) shall be omitted; (b) in sub-section (5), for the words, brackets and figures", sub-section (3) or sub-section (4)," the words, brackets and figure "or sub-section (3)" shall be substituted. Amendment of section 13. 4. In section 13 of the principal Act,- (a) sub-section (4) shall be omitted; (b) in sub-section (5), for the words, brackets and figures", sub-section (3) or sub-section (4)," the words, brackets and figure "or sub-section (3)" shall be substituted. Amendment of section 17. 5. In section 17 of the principal Act, in sub-section (5), in clause (d),- (a) for the words "plant or machinery", the words....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... proviso shall be substituted, namely:- "Provided that no reduction in output tax liability of the supplier shall be permitted, if the- (i) input tax credit as is attributable to such a credit note, if availed, has not been reversed by the recipient, where such recipient is a registered person; or (ii) incidence of tax on such supply has been passed on to any other person, in other cases.". Amendment of section 38. 8. In section 38 of the principal Act,- (a) in sub-section (1), for the words "an auto-generated statement", the words "a statement" shall be substituted; (b) in sub-section (2),- (i) for the words "auto-generated statement under", the words "statement referred in" shall....
X X X X Extracts X X X X
X X X X Extracts X X X X
....llowing section shall be inserted, namely:- Penalty for failure to comply with track and trace mechanism. "122B. Notwithstanding anything contained in this Act, where any person referred to in clause (b) of sub-section (1) of section 148A acts in contravention of the provisions of the said section, he shall, in addition to any penalty under Chapter XV or the provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees or ten per cent. of the tax payable on such goods, whichever is higher.". Insertion of new section 148A. 13. After section 148 of the principal Act, the following section shall be inserted, namely:- Track and trace mechanism for certain goods. "148A. (1)....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e 1st day of July, 2017,- (i) in paragraph 8, after clause (a), the following clause shall be inserted and shall be deemed to have been inserted, namely:- "(aa) supply of goods warehoused in a Special Economic Zone or in a Free Trade Warehousing Zone to any person before clearance for exports or to the Domestic Tariff Area;"; (ii) in Explanation 2, after the words "For the purposes of", the words, brackets and letter "clause (a) of" shall be inserted and shall be deemed to have been inserted; (iii) after Explanation 2, the following Explanation shall be inserted and shall be deemed to have been inserted, namely:- 'Explanation 3.-For the purposes of clause (aa), the expressions "Special Economic Z....